Description: This article discusses actuarial support for an international accounting regime designed to meet the dual objectives of: • Generating a realistic view of operations focusing on expected future cash flows, reflecting the duty of management to add value for shareholders and to protect the interests of policyholders. • Demonstrating the adequacy of supporting capital to cover the risks associated with the business. From: The Actuary, January 2000, volume 34, issue 1.

Description: The presenters will provide an overview of the current life insurance M&A landscape, along with insight on leading practices and lessons learned in the deal and merger integration processes.Topics include:M&A market update: recent M&A deal trends in the life insurance industry in the United States and globally; drivers and motives for buyers and sellers in the current environment; and outlook on the future M&A market for life insurersDeal process: key considerations and leading practices at each stage of the deal processLesson learned: a retrospective look at one or more case studies - key challenges and success stories

Description: 1994 SOA Spring Meeting, San Francisco. This session explored the process of marking liabilities to market. Topics included: 1. A summary of the FAS 115 requirements. 2. The ACADEMY TASK FORCE ON FAIR VALUE OF LIABILITIES. 3. APPRAISAL METHODS SUBGROUP - FOUR APPROACHES TO FAIR VALUING LIABILITIES. 4. THE PROBLEM OF MARKING LIABILITIES TO MARKET. 5. FOUR APPROACHES TO DISCOUNTING LIABILITY CASH FLOWS.

Description: This article addresses a small sample of issues arising from the implementation fair value disclosure requirements.

Description: 1994 SOA Spring Meeting, Orlando. This session is about market-value accounting including FAS 107 and FAS 115, calculation methods for fair value of liabilities, practice in other industries, practices in other countries and latest developments.

Description: Discussion that reinsurance regulation is driving the amount and hence the cost of capital and hence the ability of reinsurers to price products competitively

Description: Compares Fair Value of liabilities under US GAAP to Solvency II.

Description: Article discussing developments in Principle-Based Approach: net asset earned rates and discount rates, and net premium approach.

Description: This article uses the example of a bullet or general account GIC to determine the fair value of liabilities.

Description: This article focuses on the market risk benefit (MRB) measurement model and will examine a generic guaranteed minimum death benefit (GMDB) in the context of LDTI and its impact from both the ceding entity and the reinsurer standpoints.